How many judgments cite 319 ITR 306 (SC); CIT v. Vinay Cement Ltd.?

300 judgments on BharatTax cite 319 ITR 306 (SC); CIT v. Vinay Cement Ltd. (84 Taxmann.com 185), spanning 2018 to 2025.

Which sections of the Income Tax Act does 319 ITR 306 (SC); CIT v. Vinay Cement Ltd. come up under?

It is most often cited in judgments turning on Section 143(3), Section 36(1)(va), Section 43B, Section 139(1), Section 142(1), Section 143(1).

319 ITR 306 (SC); CIT v. Vinay Cement Ltd.

84 Taxmann.com 185Supreme Court of India2017#260 most cited

What is 319 ITR 306 (SC); CIT v. Vinay Cement Ltd. authority for?

Employee and employer contributions towards Provident Fund (PF) and Employees' State Insurance (ESI) are allowable deductions under sections 36(1)(va) and 43B, respectively, if deposited on or before the due date for filing the return of income under section 139(1), even if paid after the due date prescribed under the respective welfare legislation.

300

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2018 to 2025.

Also referred to as

CIT v. Vinay Cement Ltd. · 84 Taxmann.com 185 · section 36(1)(va) · section 43B · section 139(1) · PF ESI contributions · late deposit · due date filing return · employee contribution · employer contribution

Sections most often in play

Section 143(3)Section 36(1)(va)Section 43B Section 139(1)Section 142(1)Section 143(1)Section 143(1)(a)Section 143(3A)

Issues it is cited on

section 2(24)(x)section 36(1)(va)section 43b section 36(1)section 43 section 36 section 139(1)section 139 section 143(1)section 13 prescribed section 143

Judgments citing 319 ITR 306 (SC); CIT v. Vinay Cement Ltd.

Lalchnd Jewellers Pvt. Ltd., Bhubaneswar vs. DCIT, CPC, Bangalore

In the result, all the appeals of the assessees are allowed

ITA 108/CTK/2021[2017-18]Status: DisposedITAT Cuttack06 Apr 2022AY 2017-18

Bench: Shri Chandra Mohan Garg, Jm & Shri Arun Khodpia, Am आयकर अपीऱ सं./Ita No.95 & 99/Ctk/2021 (नििाारण वषा / Assessment Year :2018-2019 & 2019-2020) Purusottama Estates & Vs Dcit, Cpc, Bangalore Resorts Private Limited, Sri Nahar, Grand Road, Puri-752001 Pan No. : Aabcp 8924 A & आयकर अपीऱ सं./Ita No.97 & 98/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Resort Private Limited, Vs Dcit, Cpc, Bangalore Plot No.6, Hotel New Marion, Janpath, Bhubaneswar Pan No. : Aaacl 7289 H & आयकर अपीऱ सं./Ita No.108 & 109/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Jewellers Private Limited Vs Dcit, Cpc, Bangalore 4Th Floor, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaacl 2556 P & आयकर अपीऱ सं./Ita No.110, 111 & 112/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 To 2019-2020) Lalchnd Gem & Jeweller Vs Dcit, Cpc, Bangalore Private Limited, 1, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaccl 9025 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri A.K.Sabat, Ca राजस्व की ओर से /Revenue By : Shri Manoj Kumar Goutam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 10/03/2022 घोषणा की तारीख/Date Of Pronouncement : 06/04/2022

For Appellant: Shri A.K.Sabat, CAFor Respondent: Shri Manoj Kumar Goutam, CIT-DR

Section 1(2)(a)Section 139(1)Section 143(3)Section 2Section 36Section 43B

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK श्री चन्द्र मोहन गगग, न्द्याययक सदस्य एवं श्री अरुण खोड़पऩया, ऱेखा सदस्य के समऺ । BEFORE SHRI CHANDRA MOHAN GARG, JM & SHRI ARUN KHODPIA, AM आयकर अपीऱ सं./ITA No.95 & 99/CTK/2021 (नििाारण वषा / Assessment Year :2018-2019 & 2019-2020) Purusottama Estates and Vs DCIT, CPC, Bangalore Resorts Private Limited, Sri Nahar, Grand Road, Puri-752001 PAN No. : AABCP 8924 A AND आयकर अपीऱ सं./ITA No.97 & 98/CTK/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Resort Private Limited, Vs DCIT, CPC, Bangalore Plot…

Pashupati Ispat Pvt. Ltd., Cuttack vs. DCIT, Circle-1(1), Cuttack

In the result, the appeal of the assessee is allowed

ITA 101/CTK/2021[2017-18]Status: DisposedITAT Cuttack06 Apr 2022AY 2017-18

For Appellant: Shri S.K.Sarangi, ARFor Respondent: Shri Manoj Kumar Goutam,CIT-DR

Section 1(2)(a)Section 139(1)Section 2Section 36Section 43B

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK श्री चन्द्र मोहन गगग, न्द्याययक सदस्य एवं श्री अरुण खोड़पऩया, ऱेखा सदस्य के समऺ । BEFORE SHRI CHANDRA MOHAN GARG, JM & SHRI ARUN KHODPIA, AM आयकर अपीऱ सं./ITA No.101/CTK/2021 (नििाारण वषा / Assessment Year :2017-2018) Pashupati Ispat Pvt. Ltd., Vs DCIT, Circle-1(1), Cuttack Plot No.1, Phase-III, New Industrial Estate, Jagatpur, Cuttack PAN No. : AABCP 0599 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee by : Shri S.K.Sarangi, AR राजस्व की ओर से /Revenue by : Shri Manoj Kumar Goutam,CIT-…

Dinesh Pratap Singh, Keonjhar vs. DCIT, Circle-1(1), Cuttack

In the result, the appeal of the assessee is allowed

ITA 100/CTK/2021[2018-19]Status: HeardITAT Cuttack06 Apr 2022AY 2018-19

Bench: Shri Chandra Mohan Garg, Jm & Shri Arun Khodpia, Am आयकर अपीऱ सं./Ita No.100/Ctk/2021 (नििाारण वषा / Assessment Year :2018-2019) Dinesh Pratap Singh, Vs Dcit, Circle-1(1), Cuttack At-Hudiashi, Near Nac Gate, Joda, Keonjhar Pan No. : Baaps 4341 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri J.M.Pattanaik, Ar : Shri S.C.Mohanty, Sr. Dr राजस्व की ओर से /Revenue By सुनवाई की तारीख / Date Of Hearing : 29/03/2022 घोषणा की तारीख/Date Of Pronouncement : 06/04/2022 आदेश / O R D E R Per Arun Khodpia, Am: This Appeal By The Assessee Made Against The Order Dated 26.08.2021, Passed By The Cit(A), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year 2018-2019. 2. The Sole Issue Involved In The Present Appeal Is With Regard To Confirming The Addition Of Rs.7,60,679/- Towards Late Payment Of Employees Contribution To Provident Fund & Esi. 3. In The Instant Appeal, On Perusal Of The Assessment Record, We Found That The Assessee Has Filed His Return Of Income Electronically On 02.10.2018 Declaring Total Income At Rs.62,47,268/-. The Ao Made Addition On Account Of Delay In Depositing Employees Contribution To Pf & Esi, Which Has Also Been Confirmed By The Cit(A). In This Regard, Ld. Ar Of The Assessee In His Written Submissions, Placed Before Us, At Page 4

For Appellant: Shri J.M.Pattanaik, AR

Section 1(2)(a)Section 139(1)Section 2Section 36Section 43B

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK श्री चन्द्र मोहन गगग, न्द्याययक सदस्य एवं श्री अरुण खोड़पऩया, ऱेखा सदस्य के समऺ । BEFORE SHRI CHANDRA MOHAN GARG, JM & SHRI ARUN KHODPIA, AM आयकर अपीऱ सं./ITA No.100/CTK/2021 (नििाारण वषा / Assessment Year :2018-2019) Dinesh Pratap Singh, Vs DCIT, Circle-1(1), Cuttack At-Hudiashi, Near NAC Gate, Joda, Keonjhar PAN No. : BAAPS 4341 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee by : Shri J.M.Pattanaik, AR : Shri S.C.Mohanty, Sr. DR राजस्व की ओर से /Revenue by सुनवाई की तारीख / Date of H…

Rukmani Infra Projects Pvt. Ltd., Bhubaneswar vs. ACIT, Circle-1(2), Bhubaneswar

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 358/CTK/2017[2013-14]Status: DisposedITAT Cuttack30 Mar 2022AY 2013-14

Bench: Shri Chandra Mohan Garg, Jm & Shri Arun Khodpia, Am आयकर अपीऱ सं./Ita No.358/Ctk/2017 (नििाारण वषा / Assessment Year :2013-2014) Rukmani Infra Projects Ltd., Vs Acit, Circle-1(2), Bhubaneswar Plot No.251, District Centre, C.S.Pur, Bhubaneswar-16 Pan No. : Aaecr 1585 L (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : None : Shri Manoj Kumar Goutam, Cit-Dr राजस्व की ओर से /Revenue By सुनवाई की तारीख / Date Of Hearing : 08/03/2022 घोषणा की तारीख/Date Of Pronouncement : 30/03/2022 आदेश / O R D E R Per Arun Khodpia, Am : This Appeal Filed By The Assessee Has Been Directed Against The Order Passed By The Ld. Cit(A)-1, Bhubaneswar, Dated 16.06.2017, For The Assessment Year 2013-2014. 2. Brief Facts Of The Case Extracted From The Available Records Are That, The Assessee, A Company Incorporated Under The Companies Act, 1956, Engaged In The Business Of Erection, Commissioning, Technical & Maintenance Service To Different Power Plants. The Return Of Income For The Ay 2013-14 Was Filed By The Assessee On 01.10.2013 Declaring A Total Income Of Rs.1,65,91,030/-. The Case Of The Assessee Was Selected Under Cass. Notice U/S 143(2) & 143(1) Were Issued & Served On The Assessee. Assessment Proceedings Were Completed By The Ao & Concluded With An Addition Of Rs.3,58,95,574/- Under Four Different

For Appellant: None

Section 143(2)Section 68

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK श्री चन्द्र मोहन गगग, न्द्याययक सदस्य एवं श्री अरुण खोड़पऩया, ऱेखा सदस्य के समऺ । BEFORE SHRI CHANDRA MOHAN GARG, JM & SHRI ARUN KHODPIA, AM आयकर अपीऱ सं./ITA No.358/CTK/2017 (नििाारण वषा / Assessment Year :2013-2014) Rukmani Infra Projects Ltd., Vs ACIT, Circle-1(2), Bhubaneswar Plot No.251, District Centre, C.S.Pur, Bhubaneswar-16 PAN No. : AAECR 1585 L (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee by : None : Shri Manoj Kumar Goutam, CIT-DR राजस्व की ओर से /Revenue by सुनवाई की तारीख…

Valiant Resource and Tech Solutions Private Limtied, Delhi vs. Circle-26(2), Delhi

In the result, the appeals filed by the assessee are allowed

ITA 98/DEL/2022[2018-19]Status: DisposedITAT Delhi30 Mar 2022AY 2018-19

Bench: Shri R.K. Panda

For Appellant: Sh. Rakesh Kumar Garg, CAFor Respondent: Sh. Om Prakash, Sr. DR

Section 139(1)Section 2(24)Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’ NEW DLEHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA No. 98 & 99/Del/2022 Assessment Year: 2018-19 & 2019-20 Valiant Resource and Tech Solution vs. ADIT, CPC, Plot No. 85, Block A-3, Mohan Garden, Bengaluru. Uttam Nagar, Delhi. PAN : AAECV6926D (Appellant) (Respondent) Appellant by : Sh. Rakesh Kumar Garg, CA Respondent by: Sh. Om Prakash, Sr. DR Date of hearing: 30.03.2022 Date of order : 30.03.2022 ORDER These appeals appeals by the assessee are directed against the orders passed by learned CIT(A), National Faceless Appeal Centre, Delhi dated 21.1…

Sequoia Safety Products, Delhi vs. Ward 24(2), Delhi

In the result, the appeal filed by the assessee is allowed

ITA 96/DEL/2022[2019-20]Status: DisposedITAT Delhi30 Mar 2022AY 2019-20

Bench: Shri R.K. Pandaassessment Year: 2019-20

For Appellant: Sh. Rakesh Kumar Garg, CAFor Respondent: Sh. Om Prakash, Sr. DR

Section 139(1)Section 2(24)Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’ NEW DLEHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessment Year: 2019-20 Sequoia Safety Products, vs. Income-tax Officer, Plot No. 4, Pocket No. 1, Jasola Ward 24(2), Delhi. Vihar, Delhi. PAN : AAKCS5987M (Appellant) (Respondent) Appellant by : Sh. Rakesh Kumar Garg, CA Respondent by: Sh. Om Prakash, Sr. DR Date of hearing: 30.03.2022 Date of order : 30.03.2022 ORDER This appeal filed by the assessee is directed against the order passed by learned CIT(A), National Faceless Appeal Centre, Delhi dated 25.11.2021 for the assessment year 2019-20.. 2.…

M/S Google India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Centralized Processing Centre, Bangalore

In the result, the appeal filed by the assessee is allowed

ITA 81/BANG/2022[2017-18]Status: DisposedITAT Bangalore23 Mar 2022AY 2017-18

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri.Aliasgar Rampurwala, CAFor Respondent: Sri.Priyadarshini Mishra, Addl.CIT-DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri Chandra Poojari, AM & Smt.Beena Pillai, JM ITA No.81/Bang/2022 : Asst.Year 2017-2018 M/s.Google India Private Limited The Deputy Commissioner of 4th and 5th Floor, RMZ Infinity Income-tax, CPC v. No.3, Tower E, Old Madras Road Bangalore. Bangalore – 560 016. PAN : AACCG0527D. (Appellant) (Respondent) Appellant by : Sri.Aliasgar Rampurwala, CA Respondent by : Sri.Priyadarshini Mishra, Addl.CIT-DR Date of Pronouncement : 23.03.2022 Date of Hearing : 23.03.2022 O R D E R Per Chandra Poojari, AM : This appeal at the instance of the as…

Ram Kumar Tomar, New Delhi vs. ITO Ward - 34(1), New Delhi

In the result appeal filed by the Assesses is allowed

ITA 1730/DEL/2020[2018-19]Status: DisposedITAT Delhi21 Mar 2022AY 2018-19

Bench: Shrianil Chaturvedi & Shri N. K. Choudhry(Through Video Conferencing) Ram Kumar Tomar, Vs. Ito, C-40, Shakti Nagar Extension, Ward-34(1), New Delhi D New Delhi Pan: Aadpt6457D (Appellant) (Respondent)

For Appellant: ShriAmitGoel, Ld. CAFor Respondent: ShriVipulKashyap

Section 139Section 139(1)Section 250Section 36Section 36(1)(va)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRIANIL CHATURVEDI,ACCOUNTANT MEMBER AND SHRI N. K. CHOUDHRY, JUDICIAL MEMBER (Through Video Conferencing) Ram Kumar Tomar, Vs. ITO, C-40, Shakti Nagar Extension, Ward-34(1), New Delhi d New Delhi PAN: AADPT6457D (Appellant) (Respondent) Assessee by : ShriAmitGoel, Ld. CA ShriMohit Jain, Ld. CA Revenue by: ShriVipulKashyap, Ld. Sr. DR Date of Hearing 10/03/2022 Date of pronouncement 21/03/2022 O R D E R PER N.K. CHOUDHRY, J. M.: 1. The Assessee has preferred the instant appeal against the order dated 31.07.2020impugned herein passed by the Ld. Co…

Ernst & Young Service Pvt. Ltd., New Delhi vs. ACIT, Circle- 8(2), New Delhi

In the result appeal filed by the Assesses is allowed

ITA 5613/DEL/2017[2013-14]Status: DisposedITAT Delhi24 Feb 2022AY 2013-14

Bench: The Due Date Of Filing Of Return Of Income U/S.139(1) Of The Act, Which Resulted Into Addition Of Rs. 23,48,801/- Made By The Ao On Account Of Disallowance .

For Appellant: Shri Nageshwar Rao, Ld. AdvFor Respondent: Shri Harpal Singh Kharab, Sr. DR

Section 139Section 139(1)Section 250Section 36(1)(va)Section 43B

…due date of filing of the return of income u/s 139 of the Act, hence no disallowance is warranted. In support of its contention the Assessee also relied upon various judgments rendered by Hon‟ble Apex Court, which includes Rajasthan State Beverages Ltd (2017) 84 Taxmann.com 185 (SC), CIT Vs. Alom Extrusion Ltd (2010) 1 SCC 489, CIT Vs. Vinay Cement Ltd 213 CTR 268 and by Hon‟ble Delhi High Court in the case of CIT Vs. AIMIL Ltd 321 ITR 508. 7. On the contrary Ld. DR refuted the claim of the Assessee and relied upon various judgments of the Hon‟ble High Courts against the contention and claim of the Assessee, such…

The Assistant Commissioner of Income Tax, Ltu, Circle-1., Chennai vs. M/S Paypal India Private Limited, Chennai

Appeal is allowed

ITA 450/CHNY/2021[2017-18]Status: DisposedITAT Chennai23 Feb 2022AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri P Sajit Kumar(JCIT) – Ld. DRFor Respondent: Shri Ashish– Ld. AR

Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.450/Chny/2021 (िनधा"रण वष" / Assessment Year: 2017-18) ACIT M/s. Paypal India Pvt. Ltd., Large Taxpayer Unit, Circle-1 Futura IT Park, Block-A, 334, बनाम/ Vs. Chennai Rajiv Gandhi Salai, Sholinganallur, Chennai – 600 119. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AADCP-7996-G (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" क…

S.E.Palanivel, Salem, Tamilnadu vs. Amrit Raj Singh, Salem

The appeal stands allowed in terms of our above order

ITA 352/CHNY/2021[2018-2019]Status: DisposedITAT Chennai23 Feb 2022AY 2018-2019

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am S.

Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM S. ITA No. AY Assessee Respondent Appellant by No 1 352/Chny/2021 2018-19 Mr. S.E. Palanivel DCIT Mr. Ashok 4/22, Sri Lakshmi Centralized Duraisamy, CA Complex, Omalur Main Processing Center, Road, Swarnapuri, Bengaluru-560 500 Salem-636 004. PAN: AAIHP-0463-Q 2-3 492 & 493/Chny/2021 2018-19 & M/s. J.J. Pump Private ADIT Mr. T.V. Muthu Ltd. 2019…

Samay Projects Private Limited, Chennnai vs. DCIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 331/CHNY/2021[2018-19]Status: DisposedITAT Chennai23 Feb 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am S.

Section 139(1)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM S. ITA No. AY Assessee Respondent Appellant by No 1-2. 331 & 332 /Chny/2021 2018-19 & M/s.Samay Projects The Deputy None 2019-20 Pvt.Ltd Commissioner of 1218, 17th Street, Income Tax, West End Colony, Centralized Mogappair, Processing Center, Chennai-600 050. Bengaluru-560 500. PAN: AAFCS-8302-R M/s.Ganges International The Deputy 3. 341/Chny/20…

Benco Thermal Technologies Pvt Ltd, Chennai vs. Asst. Director of Income Tax, Bengaluru

Appeal is allowed

ITA 281/CHNY/2021[2019-20]Status: DisposedITAT Chennai23 Feb 2022AY 2019-20

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Yeswanth Kumar (CA)-Ld. DRFor Respondent: Shri P.Sajith Kumar (JCIT) – Ld. DR

Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…Following the same, similar decision was rendered in Pr. CIT V/s Rajasthan State Beverages Corpn. Ltd. (supra). 8. We find that the revenue preferred Special leave Petition (SLP) against this decision which was dismissed by Hon’ble Supreme Court (reported as 84 Taxmann.com 185; 04/07/2017) with following observations: - 1. Delay condoned. 2. We do not find any merit in this petition. The special leave petition is, accordingly, dismissed. In other words, the issue could be said to have attained finality since no merit was found in the revenue’s petition by Hon’ble Apex Court. 9. A similar view favorable to asses…

Sree Ram Constructions, No.77, Ramanuja Nagar, Uppilipalayam Post, Coimbatore vs. DCIT, Coimbatore

The appeal stands allowed in terms of our above order

ITA 273/CHNY/2021[2018-19]Status: DisposedITAT Chennai23 Feb 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am S.

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM S. ITA No. AY Assessee Respondent Appellant by No 1 273/Chny/2021 2018-19 M/s. Sree Ram DCIT G. Baskar, Constructions, Coimbatore. Advocate 77,Ramanuja Nagar, Uppilipalayam Post Coimbatore-641 015. PAN: AANFS-8636-B 2 293/Chny/2021 2019-20 M/s. Avon Seals Pvt. Ltd ADIT Mr. V.S. G-2, 11th Street, Ambattur Centralized Jayakumar, Industrial Estate,…

Suresh Productions Entertainment LLP, Chennai vs. DCIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 134/CHNY/2021[2018-19]Status: DisposedITAT Chennai23 Feb 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am S.

Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM S. ITA No. AY Assessee Respondent Appellant by No 1 134/Chny/2021 2018-19 Suresh Productions DCIT None Entertainment LLP, Centralized No. 26/10 Balaji Avenue Processing Center, 1Street, T. Nagar, Chennai Bengaluru-560 500 600 017. PAN: ACTFS-9728-G 2 484/Chny/2021 2019-20 Win Star Marketing India DCIT None Pvt Ltd Centralized 112, Chookkanathar…

DCIT Central Circle 1(1), Chennai vs. East Coast Constructions & Industries Ltd., Chennai

In the result, appeal filed by the Revenue is treated as

ITA 1028/CHNY/2018[2014-15]Status: DisposedITAT Chennai14 Feb 2022AY 2014-15

Bench: Shri Mahavir Singh, Vice- & Shri G. Manjunathaआयकरअपीलसं./I.T.A.Nos.1027 & 1028/Chny/2018 ("नधा"रणवष" / Assessment Years: 2013-14 & 2014-15) The Deputy Commissioner Of Income Vs M/S. East Coast Constructions Tax & Industries Ltd., Central Circle-1(1) 4, Buhari Building, Chennai-34. Moores Road, Chennai-600 006. Pan: Aaace 1662P (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. M. Rajan, CITFor Respondent: 02.02.2022

Section 143(3)Section 14ASection 260ASection 801ASection 80ISection 8O

…आयकर अपील"य अ"धकरण,‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद%य के सम" BEFORE SHRI MAHAVIR SINGH, VICE-PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.1027 & 1028/Chny/2018 ("नधा"रणवष" / Assessment Years: 2013-14 & 2014-15) The Deputy Commissioner of Income Vs M/s. East Coast Constructions Tax, & Industries Ltd., Central Circle-1(1) 4, Buhari Building, Chennai-34. Moores Road, Chennai-600 006. PAN: AAACE 1662P (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr.G.Baskar, Advocate अपीलाथ"क"ओरसे/ Appellant by :…

DCIT Central Circle 1(1), Chennai vs. East Coast Constructions & Industries Ltd., Chennai

In the result, appeal filed by the Revenue is treated as

ITA 1027/CHNY/2018[2013-14]Status: DisposedITAT Chennai14 Feb 2022AY 2013-14

For Appellant: Mr. M. Rajan, CITFor Respondent: 02.02.2022

Section 143(3)Section 14ASection 260ASection 801ASection 80ISection 8O

Sivan Securities Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeal filed by the assessee is allowed

ITA 708/BANG/2021[2018-19]Status: DisposedITAT Bangalore07 Feb 2022AY 2018-19

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2018-19 M/S. Sivan Securities Pvt. The Deputy Ltd., Commissioner Of No. 23/2, Coffeeday Square, Income Tax, Vittal Mallya Road, Cpc, Bangalore – 560 001. Bangalore. Vs. Pan: Aaccs5138G Appellant Respondent Assessee By : Shri C. Ramesh, Ca : Shri Priyadarshi Mishra, Addl. Revenue By Cit (Dr) Date Of Hearing : 07-02-2022 Date Of Pronouncement : 07-02-2022 Order Per Beena Pillaipresent Appeal By The Assessee Has Been Filed By Assessee Against The Order Dated 21.10.2021 Passed By The Ld.Cit(A)-11, Bangalore Relating To Assessment Year 2018-19 On Following Grounds Of Appeal: “1. The Order Of The Learned Commissioner Of Income Tax (Appeals) Is Opposed To The Facts Of The Case & Law Applicable To It. 2. The Learned Commissioner Of Income Tax (Appeals) Erred In Confirming The Disallowance Of Rs.11,05,657/- Invoking The Provisions Of Section 143(1)(A)(Ii) Of The Act, Holding That The Said Amount Is Assessable Under The Provisions Of Section 36(1)(Va) Of The Act.

For Appellant: Shri C. Ramesh, CA

Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2018-19 M/s. Sivan Securities Pvt. The Deputy Ltd., Commissioner of No. 23/2, Coffeeday Square, Income Tax, Vittal Mallya Road, CPC, Bangalore – 560 001. Bangalore. Vs. PAN: AACCS5138G APPELLANT RESPONDENT Assessee by : Shri C. Ramesh, CA : Shri Priyadarshi Mishra, Addl. Revenue by CIT (DR) Date of Hearing : 07-02-2022 Date of Pronouncement : 07-02-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal by the assessee has been filed by assessee ag…

Sunny International Limited, Haryana Chandigarh vs. ADIT, CPC, Bengaluru, Karnataka Bengaluru

In the result, both the appeals of the Assessee are allowed

ITA 1627/DEL/2021[2019-2020]Status: DisposedITAT Delhi31 Jan 2022AY 2019-2020

Bench: Sh. Rama Kanta Panda & Sh. Narender Kumar Choudhry

Section 139Section 139(1)Section 250Section 36Section 36(1)(va)Section 43B

…due date of filing of the return of income u/s 139 of the Act, hence no disallowance is warranted. In support of its contention the Assessee also relied upon various judgments rendered by Hon’ble Apex Court, which includes Rajasthan State Beverages Ltd (2017) 84 Taxmann.com 185 (SC), CIT Vs. Alom Extrusion Ltd (2010) 1 SCC 489, CIT Vs. Vinay Cement Ltd 213 CTR 268 and by Hon’ble Delhi High Court in the case of CIT Vs. AIMIL Ltd 321 ITR 508. 5.2 We observe that although the ld. CIT(A) has considered the judgments relied upon by the Assessee as observed in its order at para no. 5.3 to the effect “however the case l…

Sunny International Limited, Haryana Chandigarh vs. DCIT, CPC, Bengaluru, Karnataka Bengaluru

In the result, both the appeals of the Assessee are allowed

ITA 1626/DEL/2021[2018-2019]Status: DisposedITAT Delhi31 Jan 2022AY 2018-2019

Bench: Sh. Rama Kanta Panda & Sh. Narender Kumar Choudhry

Section 139Section 139(1)Section 250Section 36Section 36(1)(va)Section 43B

…due date of filing of the return of income u/s 139 of the Act, hence no disallowance is warranted. In support of its contention the Assessee also relied upon various judgments rendered by Hon’ble Apex Court, which includes Rajasthan State Beverages Ltd (2017) 84 Taxmann.com 185 (SC), CIT Vs. Alom Extrusion Ltd (2010) 1 SCC 489, CIT Vs. Vinay Cement Ltd 213 CTR 268 and by Hon’ble Delhi High Court in the case of CIT Vs. AIMIL Ltd 321 ITR 508. 5.2 We observe that although the ld. CIT(A) has considered the judgments relied upon by the Assessee as observed in its order at para no. 5.3 to the effect “however the case l…